Fiscal practice
Recuperarea datoriei compromise din perioadele precedente și Declarația VEN12
Va fi obligat agentul economic să corecteze Declarația cu privire la impozitul pe venit pentru agenţii economici (forma VEN12), dacă în perioada 2019 a fost dedusă o datorie compromisă, iar în anul 2022 datorie respectivă a fost achitată? În conformitate cu art.44 alin.(1) lit. c) și alin. (3) lit. a) din Codul fiscal, cu excepţia cazurilor când este prevăzut altceva, persoanele juridice aplică contabilitatea de angajamente – metoda conform căreia venitul este raportat la perioada fiscală în care...
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The date of publishing:
21 March /2023 08:01
Domeniu:
VEN12 | Noutăți fiscale
Tags:
Forma (VEN12)
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